Budget management by structure

            In recent decades, results-oriented contracts, projects, programs and

other horizontal forms of management have become routine in public

administrations throughout the region, both because of the influence of

new trends in State reform that put forward results-oriented practices

and because of strong intervention by international cooperation

agencies. However, public agencies are a long way from having formed

horizontal organizations that are completely integrated to daily

management and results-oriented accountability mechanisms.             In this

context, budget management of organizational structures is not a new

tool in respect of its basic element (the budget and organizational

structures). However, it is often set into motion in a vacuum within the

process of accountability: the relationship between institutional ends,

the allocation of resources and delegation of authority. Consequently,

it should be aimed at filling the void and facilitating the conditions

for result-oriented management, integrated within an institutional

framework.

The author claims that horizontal organizations